Abstract:

Ne Bis In Idem Principle in Turkish Tax Criminal Law: An Example from ECHRJudgements Lucky Dev CaseE uropean Court of Human Rights changed its approach on the issue of judgement and punishement of the tax misdemeanors and crimes. Conclusions of the cases in different times, as a result of the trials carried out in two different branches of judiciary in the misdemeanors and crimes arising from the same action, has been found contrary to the principle of ne bis in idem, a basic law principle protected in European Convention on Human Rights. In this study Ms. Lucky Dev’s case, one of the recent decisions given by the European Court of Human Rights, has been examined. In the light of this case, the changing approach of the European Court of Human Rights to the field of tax prosecution and punishement have been taken into consideration and provisions of Turkish tax criminal law regarding tax offences and crimes that comply with or contradict the ne bis in idem principle set forth

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